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Provincial Sales Tax -> BC PST -> Who has to collect BC PST?

Who has to Collect and Remit PST in BC? - and How to Register as a Vendor

HST in BC ended on March 31, 2013.  The BC Provincial Sales Tax (PST) was re-implemented effective April 1, 2013.  You can register your business online.

Normally, if you are going to make sales of taxable goods or services, or taxable leases of goods, you must register with the BC Consumer Taxation Branch to collect PST.  PST must be collected on sales of taxable items delivered within the province of BC.  If the items sold are being delivered to a location outside of BC, usually PST does not have to be collected.

If you are registered as a vendor for PST, and are collecting and remitting PST on your taxable sales, you do not have to pay PST on items you are purchasing for resale.  When you sell these items, you will collect PST on them and remit the PST to the Ministry of Finance.  You must still pay PST on goods and services consumed in your business.

Registration Not Required - Small Sellers

You are a Small Seller, and registration and collection of PST may be optional if you meet all of the following conditions in the "small seller" definition of section 1 of the Provincial Sales Tax Act:

bullet Your gross sales of eligible goods, software and taxable services in the past 12 months is $10,000 or less, and your estimated gross sales of these things is expected to be $10,000 or less for the next 12 months.
bullet You are located in BC but do not maintain established commercial or business premises (e.g. you sell goods from your home).
bullet You sell eligible goods (all goods other than liquor, vehicles, boats or aircraft) or software, or provide taxable services.
bulletYou have not knowingly sold tangible personal property or software at a sale other than a retail sale in the previous 12 months (this was new April 2019)
bullet You do not sell:
bulletvehicles, boats or aircraft, in the ordinary course of your business
bulletaccommodation
bulletliquor, other than under a special event permit or at an auction (see Bulletins at bottom)
bulletcannabis products, within the meaning of the Cannabis Control land Licensing Act (see Bulletin at bottom)
bullet You are not:
bulleta lessor (see Bulletin at bottom)
bulletan independent sales contractor (see Bulletin at bottom)
bulleta contractor who acquires goods for the purpose of fulfilling contracts to improve real property

New April 1, 2021:  There are new registration requirements for businesses located outside BC.  See Bulletin PST 001 Registering to Collect PST (link at bottom).

Registration Not Required - Other Than Small Sellers

The following types of businesses are not required to register to collect PST (See Bulletin PST 001 below):

bullet You sell only non-taxable or exempt goods or software, or provide non-taxable or exempt services.
bullet You are a wholesaler and do not make retail sales.
bullet You are an independent sales contractor only selling exclusive products.  However, Direct Sellers are required to register.

As a small supplier you must pay PST on purchases and leases of equipment and supplies used in running your business.  If the items were brought in from out of province, and PST was not collected by the vendor, you must remit it.

For a business located outside of BC but within Canada, see our article on out-of-province sellers.

Tax Tip:  If you're not sure if registration is required, contact the Consumer Taxation Branch!

Province of BC Resources

Bulletin PST 003 Small Sellers

Bulletin PST 001 Registering to Collect Provincial Sales Tax

Bulletin PST 002 When to Charge and Collect PST

Bulletin PST 004 Direct Sellers and Independent Sales Contractors

Bulletin PST 141 Cannabis

Bulletin PST 300 Special Event Liquor Permits

Bulletin PST 315 Rentals and Leases of Goods

Bulletin PST 320 Liquor Sold at Auctions

Bulletin PST 501 Real Property Contractors

Register to Collect PST

What's New - Consumer Taxes Section - new information is posted here as it becomes available

Back to BC PST

Revised: February 10, 2021

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